Tato diplomová práce se zabýv. vývojem mobilní aplikace typu klient-server na platformě Windows Phone. Obsahuje popis platformy Window Phone, vývojov. prostředí a jeho nástroj pro ladění a sledování prostředků na této platformě. Rozebírá architektury a protokoly využívající se pro model klient-server. Popisuje sdílení dat a zasílání zpráv mezi uživateli klientem a serverem. Srovnává dostupné protokoly pro komunikaci. V další kapitole je využití paměti na klientu při nedostupnosti připojení k internetu. Závěr se věnuje vizi dalšího vývoje projektu.

This theoretical-empirical diploma thesis deals with chuchotage, i.e. whispered interpreting. The analysis focuses on chuchotage without using equipment, however some aspects of whispered interpreting using the portable interpretation equipment are discussed and compared with simultaneous booth interpreting. In the theoretical part of the thesis, relevant research findings are summarized and an introduction to the selected problem field is provided. Subsequently, I name occasions on which this type of interpretation is usually applied and discuss advantages and disadvantages of it with respect to the interpreter himself, the client and other participants. This part also focuses on the working conditions during whispered interpreting (positioning of the interpreter, acoustic conditions, relation between the interpreter and other participants, personal needs of the interpreter and cognitive factors). The empirical part presents the actual research based on questionnaires that aims to describe the current situation on the interpretation market in the Czech Republic (usage extent of whispered interpreting, working conditions of the interpreter, comparison of whispered interpreting and simultaneous booth interpreting). This part deals also with the quality and mistakes made during the interpretation. As...

Bakgrund: Revisorns oberoende tycks ständigt bli ifrågasatt vid kriser och skandaler. Revisionsbranschen har på senare år kommersialiserats och revisorns professionella ansvar innefattar numera andra områden än de traditionella, vars inverkan på revisorns oberoende det råder delade meningar om. Röster har också höjts om att själva begreppet oberoende bör bytas ut och ersättas av ett annat. Kopplat till oberoendefrågan ifrågasätts även huruvida begreppet klient eller kund bör användas som benämning för det granskade företaget, där klient kan kopplas till professionalism och kund till kommersialism. Syfte: Syftet med denna studie är att utforska hur revisorns oberoende uppfattas utifrån ett klient- och kundfokus. Metod: Studien har en kvalitativ forskningsmetod med i huvudsak en induktiv ansats. Empiri har samlats in genom dels semi-strukturerade intervjuer med revisorer från Big 4, dels en dokumentstudie med material från organisationer och myndigheter. Empirin har sedan analyserats genom begrepps- och innehållsanalys. Slutsats: Oberoendet beskrivs utifrån begrepp såsom självständighet, opartiskhet, förtroende, objektivitet, professionell skepticism och integritet. Den enskilda revisorn tycks ha en mer utförlig uppfattning av oberoendets innebörd än vad som kommuniceras utåt, vilket tyder på att det behövs en tydligare definition för att skapa förståelse från samhällets sida. I motsats till vad teorin säger pekar praktiken på att det råder en samstämmighet mellan kundbegreppet och professionalism. / Introduction Auditor independence is often questioned in times of crisis and scandals. The profession has in recent years been exposed to commercialization which has led to the auditor having other responsibilities except for the traditional ones, whose effects on auditor independence are still in debate. There are also those who thinks that the concept of independence should be replaced. Related to the debate of auditor independence is the question whether the auditee should be named client or customer, where client can be associated with professionalism and customer with commercialism. Purpose The purpose of this study is to explore how auditor independence is perceived based on a client and customer focus. Method The study has a qualitative researching method with mainly an inductive approach. The empirical data has been collected through semi-structured interviews with auditors from the Big 4 and through a document study with data from organisations and authorities. The empirical data has been analyzed through concept and content analysis. Conclusion Independence is described as independency, impartiality, confidence, objectivity, professional skepticism and integrity. The individual auditor seems to have a more detailed perception of the meaning of independence than what is communicated to the society, which indicates the need of a more detailed description to help create an understanding. In contrast to theory, praxis shows a consensus between the use of customer and professionalism.

The aim of this study was to investigate how the presence of the interpreter as a third person affects the meeting between social secretary and client. The study has been conducted through semi-structured interviews based on social secretary's experiences of interpreted meetings and experiences of power. The respondents are multilingual and have experience of participating in interpreted meetings where they themselves have been able to interpret the language. We have analyzed our empirical data based on Foucault's theory of pastoral power. In our empirical data, we found that it tends to be more difficult for social secretaries in interpreted meetings to create relationships and guide their clients, and thus the pastoral power loses its most fundamental principle. The triangular power theory that arises in interpreted meetings makes the relationship creation more difficult as the interpreter could have the opportunity to prevent or distort the information that is conveyed between the social secretary and the client. We have also found that all three parties in the conversation carry various factors into the meeting that can affect the situation in different directions, examples of factors can be age, gender and ethnicity. The social secretaries are aware of the influencing factors that can occur in interpreted meetings and have developed various tools and strategies to be able to respond to this. However, the social secretaries believe that it is difficult to pay attention to clear deficiencies in interpreted meetings when one cannot speak the language.

Sociala medier har växt explosionsartat. Facebook är en av de största plattformarna och år 2015 hade cirka 70 procent av Sveriges invånare ett konto på denna sida. På Facebook möts människor och delar med sig av tankar, åsikter, bilder och filmer. Det som sprids på sociala medier har visat sig ha stor inverkan på människors åsikter. Socialtjänsten är ett ämne som diskuteras på Facebook och inlägg om olika insatser och beslut gillas, delas och kommenteras flitigt. Tidigare forskning pekar på att det inom det sociala arbetet är relationen mellan klient och socialarbetare som är det centrala. Syftet med denna studie var därför att ta reda på hur socialtjänsten beskrivs på sociala medier och hur de diskussioner som förs på Facebook påverkar det sociala arbetet i praktiken. För att förstå detta användes texter som fanns på Facebook gällande socialtjänsten. Resultatet visar att socialtjänsten diskuteras i nästan uteslutande ofördelaktiga termer vilket kan skapa negativa attityder gentemot socialarbetare. / <p>2019-01-15</p>

The diploma thesis deals with the description of terms such as senior, old age and basic physical and psychological changes that accompany this period. The next part of the thesis describes the concept of client, social worker and the possibilities of social work legislation in the Czech Republic. In the third part the thesis describes in detail the terms such as ethics, ethical behavior, professional ethics, ethical code and ethical dilemmas. The following chapter, based on a written questionnaire, describes the view of the ethical dilemmas of six female social workers. Furthermore, in this chapter, I present 13 selected dilemma situations that are based on the direct practice of female social workers. This part of the thesis is followed by another chapter, in which the analysis of the selected dilemma situation is carried out and a preview of the various ethical theories most frequently encountered in the literature. The ethical theories chosen are deontology, utilitarianism and ethics of care. The aim of this thesis was to describe the basic concepts of ethical dilemmas with which workers in social services can meet. The concrete practical solution of individual ethical situations by social service workers will enable a realistic view of solving ethical dilemmas in practice. The analysis of a particular selected dilemma situation will provide a view of solving this situation using the most important ethical approaches. Knowledge of these approaches can help social workers to make choices and choose the right ethical approach.

This thesis focuses on private banking in the Czech Republic. Thesis is divided into theoretical and practical part. The theoretical part describes the basic characteristics of private banking, history, legislation, subjects or impact of the financial crisis. The practical part is focused on products and services of private banking and the analysis of portfolios from private bankers from KB, a.s. and CSOB, a.s.

This thesis serves as an introduction to use of the NetBeans Platform for development of desktop applications. Its goal is to present the platform both on a compact example application and on a real-world scenario application. Secondary goal is to provide a summary of materials for further learning. The description of the particular pieces of the platform is interlaid with the step by step tutorial, which invites to further testing of the platform's features. Some principles of the platform are then presented in a source code from a real-world application. This application is a tool for authors and should provide an evidence of both academic and literary texts, notes and named entities (like characters, locations, terms etc.). The analysis of this tool and a description in a more detail is presented in the appendix. An organized summary of shortly commented links to other sources is there too. The main benefits of this thesis are: the demonstration of the NetBeans Platform on particular examples in context, and the summary of online materials for further reading.

<p>Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.</p><p>We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB.</p><p>Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well.</p><p>In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.  </p>

<p>Bakgrund: Revisorernas tjänsteutbud till revisionsklienter består även av rådgivningstjänster inom områden såsom rekrytering och företagsvärdering. Verksamhet som sträcker sig utöver det vanliga revisionsarbetet ger anledning till att ifrågasätta revisorns oberoende ställning gentemot klienten. </p><p>Syfte: Syftet med denna uppsats är att beskriva hur revisorer fördelar sin tid mellan revision och konsultverksamhet samt att utreda inom vilka områden som revisorn kan utföra konsultverksamhet utan att den oberoende ställningen påverkas. Vi skall dessutom beskriva hur revisorn hanterar situationer som påverkar den oberoende ställningen. </p><p>Avgränsningar: Endast auktoriserade revisorer från Stockholm och Östergötland. </p><p>Genomförandet: En enkätundersökning av 150 auktoriserade revisorer. </p><p>Slutsats: Revisorn tillbringar 40% av sin tid åt konsultverksamhet och denna tidsfördelning mellan revision och konsultverksamhet skiljer sig inte åt med avseende på byråns storlek eller läge. De konsultverksamheter som revisorn kan utföra enligt kravet på god revisorssed överensstämmer enligt undersökningen med de verksamheter som vi anser ligga inom det naturliga kompetensområdet. Revisorer som accepterar ett konsultuppdrag hos en revisionsklient avstår oftast från att delta i beslutsfattandet.</p>